Software measures are often used to assess program comprehension, although their applicability is discussed controversially. Often, their application is based on plausibility arguments, which, however, is not sufficient to decide whether software measures are good predictors for program comprehension. Our goal is to evaluate whether and how software measures and program comprehension correlate. To this end, we carefully designed an experiment. We used four different measures that are often used to judge the quality of source code: complexity, lines of code, concern attributes, and concern operations. We measured how subjects understood two comparable software systems that differ in their implementation, such that one implementation promised considerable benefits in terms of better software measures. We did not observe a difference in program comprehension of our subjects as the software measures suggested it. To explore how software measures and program comprehension could correlate, we used several variants of computing the software measures. This brought them closer to our observed result, however, not as close as to confirm a relationship between software measures and program comprehension. Having failed to establish a relationship, we present our findings as an open issue to the community and initiate a discussion on the role of software measures as comprehensibility predictors.